Exemption to films, gaming software etc from customs duties

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..... ECTION 3, SUB-SECTION (i) Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2010-Customs New Delhi , the Dated 27th February, 2010 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) , the Central Government being satisfied that it is necessary in the publ .....

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..... s Act , were equal to the aggregate of- (i) the cost of the carrier medium; and (ii) the freight and insurance charges incurred in respect of the carrier medium. Provided that nothing contained in this notification shall apply to motion pictures, music or gaming software imported in a pre-packaged form for retail sale. F. No. 334/1/2010-TRU (Prashant Kumar) Under Secretary .....

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